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2013 (11) TMI 1049 - DELHI HIGH COURTElectrical installations – “electrical fittings” or “plant and machinery” – Rate of depreciation 10% or 15% - Held that:- The items include transformers, window ACs, split ACs, invertors, etc - The majority of the expenses are in respect of transformer, panel switch gear, LT PVC Cable, Poly Cab Cable, electric generating set, Electrical Control Panel, Electric Items, installation work, DG Set, etc. All these show that all such expenditure cannot be part of the plant and machinery - The details of expenditure show that majority of expenses were towards the electric fittings - The case laws relied upon by the ld. AR are also having different facts - There is a variation in the nature of the business and facts of case - The matter requires greater consideration as different rates have been specified for electrical fittings including electrical wiring, socket etc. and plant and machinery - Each item has to be examined separately and it has to be determined whether the entry “electrical fittings” is applicable or the items/goods fall in the entry “plant and machinery” – The issue was remanded back to the tribunal to examine the question once again with reference to each and every particular item.
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